2 research outputs found
Tenure audit effect on timeliness of financial statement publication with industry specialist auditors as moderating
This study aims to empirically examine the effect of tenure audits on the timely publication of financial statements moderated by industry specialist auditors. This study uses a sample of 726 Firm Years, which were obtained through a purposive sampling method from companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses the method of Sub-Group Logistic Regression and Sub-Group Moderation in testing the hypothesis. The results of this study indicate that audit tenure has a negative effect on the timeliness of financial statement publications. This means that the longer the audit period of an auditor, the publication of financial statements will be relatively less timely. The results of this study also show that industry specialist auditors are able to moderate the relationship between audit tenure and the timeliness of financial statement publications. This means that the influence of audit tenure on the timely publication of financial statements in the industry specialist auditor group is greater than in the non-industry specialist auditor group. Therefore, the more specialist the auditor, the stronger the influence between audit tenure on timeliness
Pengaruh Audit Tenure Terhadap Ketepatwaktuan Publikasi Laporan Keuangan Dengan Auditor Spesialis Industri Sebagai Pemoderasi
Penelitian ini bertujuan untuk menguji secar empiris pengaruh audit tenur
terhadap ketepatwaktuan publikasi laporan keuangan dimoderasi oleh
auditor spesialis industri. Penelitian ini menggunakan sampel sejumlah 726
Firm Year, yang diperoleh melalui metode purposive sampling dari
perusahaan-perusahaan yang listed di Bursa Efek Indonesia pada tahun
2018-2020. Penelitian ini menggunakan metode Regresi Logistik Sub
Group dan Moderasi Sub Group dalam pengujian hipotesisnya. Hasil
penelitian ini menunjukkan bahwa audit tenure berpengaruh negatif
terhadap ketepatwaktuan publikasi laporan keuangan. Hal ini berarti
semakin panjang masa audit seorang auditor, maka publikasi laporan
keuangan akan relatif lebih tidak tepat waktu. Hasil penelitian ini juga
menunjukkan bahwa auditor spesialis industri mampu memoderasi
hubungan audit tenure terhadap ketepatwaktuan publikasi laporan
keuangan. Hal ini berarti pengaruh audit tenure terhadap ketepatwaktuan
publikasi laporan keuangan pada group auditor spesialis industri lebih besar
dibandingkan pada group auditor non spesialis industry. Oleh Karen itu,
semakin spesialis auditor maka semakin kuat pula pengaruh antara audit
tenure terhadap ketepatwaktuan